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The Department of Revenue may promulgate rules necessary to implement and administer this article.
Structure Code of Alabama
Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 18 - Income Taxes.
Article 12 - Catastrophe Savings Accout.
Section 40-18-310 - Definitions.
Section 40-18-311 - Income Tax Deduction; Contributions to Catastrophe Savings Account.
Section 40-18-312 - Distributions From Catastrophe Savings Account; Additional Tax.
Section 40-18-313 - Promulgation of Rules.